For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
The Smithsonian Institution has two museums of Asian art: the Freer Gallery of Art and the Arthur M. Sackler Gallery. The Freer Gallery houses one of the premier collections of Asian art, with objects dating from Neolithic times to the early 20th century, as well as the world's most important collection of works by James McNeill Whistler. The Freer is currently closed for renovations and will reopen in October 2017.